ISO 11940 is an ISO standard for the transliteration of Thai characters, published in 1998 and updated in September 2003 and confirmed in 2008. An extension to this standard named ISO 11940-2 defines a simplified transcription based on it.
The transliteration of the pure consonants is derived from their usual pronunciation as an initial consonant. An unmarked h is used to form digraphs denoting aspirated consonants. High and low pairs of consonants are systematically differentiated by applying a macron to the high class consonant. Further differentiation of consonants with identical phonetic function is obtained by leaving the most frequent unmarked, marking the second commonest by a dot below, marking the third commonest by a horn, and marking the fourth commonest by underlining. The use of a dot below has a similar effect to the Indological practice of distinguishing retroflex consonants by a dot below, but there are subtle differences – it is the transliterations of ธ tho thong and ศ so sala that are dotted below, not those of the corresponding retroflex consonants. The transliterations of consonants should be entered in the order base letter, macron if any, and then dot below, horn or "macron below".
Only three consonants have the horn in their transliteration, ฅ kho khon, ฒ tho phuthao and ษ so ruesi, and only one consonant has an underline, ฑ tho nang montho.
The letter å is the only precomposed character specified in the output of transliteration.
Lakkhangyao (ๅ) has been shown only in combination with the vowel letters ฤ and ฦ. The standard simply lists ฤ and ฦ with the consonants and lakkhangyao with the vowels. An isolated lakkhangyao would also be transliterated by a small letter "i" with stroke (ɨ), but such should not occur in Thai, Pāli, or Sanskrit.
The transliterations of ว wo waen and อ o ang have been included here because of their use as complete vowel symbols, but their transliteration does not depend on how they are being used and the standard simply lists them with the consonants.
Compound vowel symbols are transliterated in accordance with their constituents.
Note that yamakkan (–๎) is represented by a spacing tilde, not a superscript tilde.
ISO 11940:1998 distinguishes the abbreviation symbol paiyannoi (ฯ) from the sentence terminator angkhandiao (ฯ), even though neither the national character standard TIS 620-2533 nor Unicode Version 5.0 distinguishes them. Paiyannoi is transliterated as ǂ and angkhandiao is transliterated as ǀ. Note that paiyannoi, angkhandiao and angkhankhu (๚) are transliterated by the letters used for click consonants, not by double dagger, vertical bars or dandas.